A complete overview of the income, gift, and estate tax consequences associated with Charitable Remainder Trusts will be presented. Discussion Includes:

• Present value computation
• Cash flow analysis
• Suitable gift assets
• Administration and other operational considerations and application of CRT planning strategies to individual and corporate planning objectives.

Instructor: Marc Hoffman

Focus on the International Gift Planning process.

• International Gift Planning - Grants by U.S. charities for use abroad, rules governing international grant making by U.S. public charities and private foundations
• Gift Planning for U.S. Citizens - Gift arrangements for gifts by U.S. citizens to non-U.S. public charities and how to maximize the tax benefits
• Aliens
• Suitable gift assets - Structuring gifts from non-resident aliens to U.S. charities
• Special Tax Considerations for Residential and Non-residential Aliens-Income tax, estate, and gift tax rules
• Special Treaty Variations - Canada, Mexico, and Israel